Answer:
Restitution is a biblical concept, and there are passages in both Old and New Testaments that reveal the mind of God on this subject. In the Old Testament, the Israelites were under the Law, which specified restitution in a variety of circumstances: “If a man steals an ox or a sheep and slaughters it or sells it, he must pay back five head of cattle for the ox and four sheep for the sheep. . . . A thief must certainly make restitution, but if he has nothing, he must be sold to pay for his theft. If the stolen animal is found alive in his possession—whether ox or donkey or sheep—he must pay back double. If a man grazes his livestock in a field or vineyard and lets them stray and they graze in another man's field, he must make restitution from the best of his own field or vineyard. If a fire breaks out and spreads into thornbushes so that it burns shocks of grain or standing grain or the whole field, the one who started the fire must make restitution. . . If a man borrows an animal from his neighbor and it is injured or dies . . . he must make restitution” (Exodus 22:1, 3-6, 14).

Leviticus 6:2-5 covers other situations in which the stolen property is restored, plus one fifth of the value. Also of note in this passage, the restitution was made to the owner of the property (not to the government or any other third party), and the compensation was to be accompanied by a guilt offering to the Lord. The Mosaic Law, then, protected victims of theft, extortion, fraud, and negligence by requiring the offending parties to make restitution. The amount of remuneration varied anywhere from 100 to 500 percent of the loss. The restitution was to be made on the same day that the guilty one brought his sacrifice before the Lord, which implies that making amends with one’s neighbor is just as important as making peace with God.

In the New Testament, we have the wonderful example of Zacchaeus in Luke 19. Jesus is visiting Zacchaeus’s home, and the people who know the chief publican to be a wicked and oppressive man are beginning to murmur about His associating with a sinner (verse 7). “But Zacchaeus stood up and said to the Lord, ‘Look, Lord! Here and now I give half of my possessions to the poor, and if I have cheated anybody out of anything, I will pay back four times the amount.’ Jesus said to him, ‘Today salvation has come to this house, because this man, too, is a son of Abraham. For the Son of Man came to seek and to save what was lost’” (verses 8-10). From Zacchaeus’s words, we gather that 1) he had been guilty of defrauding people, 2) he was remorseful over his past actions, and 3) he was committed to making restitution. From Jesus’ words, we understand that 1) Zacchaeus was saved that day and his sin was forgiven, and 2) the evidence of his salvation was both his public confession (see Romans 10:10) and his relinquishing of all ill-gotten gains. Zacchaeus repented, and his sincerity was evident in his immediate desire to make restitution. Here was a man who was penitent and contrite, and the proof of his conversion to Christ was his resolve to atone, as much as possible, for past sins.

The same holds true for anyone who truly knows Christ today. Genuine repentance leads to a desire to redress wrongs. When someone becomes a Christian, he will have a desire born of deep conviction to do good, and that includes making restoration whenever possible. The idea of “whenever possible” is crucially important to remember. There are some crimes and sins for which there is no adequate restitution. In such instances, a Christian should make some form of restitution that demonstrates repentance, but at the same time, does not need to feel guilty about the inability to make full restitution. Restitution is to be a result of our salvation—it is not a requirement for salvation. If you have received forgiveness of sins through faith in Jesus Christ, all of your sins are forgiven, whether or not you have been able to make restitution for them.